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THE  COURSE 

FOR 


STATE  NORMAL  SCHOOL 
Plattsburgh,  N.  Y. 


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PUBLISHED  BY  THE  SCHOOL 
PRINTED  IN  ITS  OWN  PRINT  SHOP 


ACCOUNTING  CL-ASS 


FACULTY 


GEORGE  K.  HAWKINS,  D.  Sc. 

Principal  of  the  School 

Prof.  W.  G.  THOMPSON 
Head  of  Department  of  Commercial  Education 
Bookkeeping,  Accounting,  Office  and  Business  Practice 
Shorthand,  Typewriting, 

Commercial  English  and  Correspondence 
Business  Writing 

O.  W.  KITCHELL,  D.  Sc. 

Commercial  Arithmetic,  Commercial  Geography 
Commercial  Law,  School  Economy 
Logic 

ALONZO  N.  HENSHAW,  Ph.  D. 

Psychology,  History  of  Education 

B.  G.  SINCLAIR,  A.  M. 

Economics,  History  of  Commerce 


The  Faculty  of  the  Department  of  Commercial  Education 
are  regular  members  of  the  Normal  School  Faculty. 


INTRODUCTORY 


NOTHING  can  be  of  such  enduring  consequence  to  the 
educational  interests  of  New  York  as  a qualified  and  pro- 
fessional teaching  service.  Such  a body  of  teachers  must  pos- 
sess not  only  accurate  scholarship,  but  they  must  be  imbued 
with  the  spirit  and  purpose  of  instruction.  Such  a trained  and 
devoted  body  of  teachers  can  result  only  from  a uniform  and 
persistent  general  policy  looking  to  that  end.  Each  act  and 
all  efforts  of  the  public  school  authorities  must  conform  to  such 
a policy.  The  Normal  Schools  must  not  be  held  back  from 
doing  all  that  such  magnificently  equipped  institutions  may  do 
to  produce  this  result  by  reason  of  the  presence  of  students  un- 
prepared for  professional  work,  and  who  are  not  in  sympathy 
with  the  spirit  which  should  characterize  professional  institutions. 
On  the  other  hand,  it  is  the  imperative  duty  of  supervisory  of- 
ficers and  teachers  to  seek  out  and  secure  competent  and  pre- 
pared material  for  these  institutions,  that  they  may  continually 
send  into  the  teaching  service  a sufficient  number  of  men  and 
women  to  influence  and  direct  the  whole  mass. 

A rapidly  increasing  demand  for  commercial  education  in 
high  schools,  academies,  and  private  schools,  and  the  growing 
tendency  to  broaden  existing  commercial  courses,  have  created 
a demand,  far  in  excess  of  the  supply,  for  young  men  and  women 
iiained  to  teach  the  commercial  subjects.  It  is  conceded  that 
this  training  should  be  at  least  as  broad  as  that  required  for 
other  teachers  in  secondary  schools. 

How  to  meet  this  increasing  demand  for  thoroughly  trained 
commercial  teachers  is  a growing  problem.  The  remuneration 
of  commercial  teachers  is  particularly  attractive,  and  those  who 
intend  to  enter  the  teaching  profession  will  do  well  to  investi- 
gate carefully  this  course. 


GENERAL  REGULATIONS 


THE  Plattsburgh  Normal  School  is  designed  to  furnish 
trained  teachers  for  the  public  schools  of  New  York  State. 
The  school  provides  two  courses  of  professional  instruction  ; the 
Elementary  Teachers  Course  and  the  Course  for  Commercial 
Teachers.  The  course  first  mentioned  is  common  to  the  other 
normal  schools  of  the  state.  The  commercial  course  is  given 
only  at  Plattsburgh. 

In  order  to  be  admitted,  persons  desiring  to  enter  the  school 
must  receive  a formal  appointment  from  the  district  superinten- 
dent of  the  district  or  the  superintendent  of  the  city  in  which 
they  reside.  Such  persons  should  write  to  the  principal  of  the 
school  or  to  the  State  Education  Department  for  an  application 
blank.  This  blank  should  be  filled  out  and  mailed  as  directed. 

Residents  of  other  states  are  admitted  by  special  appointment 
of  the  Commissioner  of  Education  and  are  required  to  pay  in 
advance  to  the  treasurer  of  the  local  board  a tuition  fee  of  $20 
for  a term  of  19  weeks. 

On  concurrence  of  the  principals  interested  a student  may 
be  transferred  from  one  normal  school  to  another  by  the  Com- 
missioner of  Education,  for  cause. 

To  all  resident  students  tuition  is  free.  The  use  of  textbooks 
is  free  to  all  professional  students. 

The  school  year  opens  on  the  second  Wednesday  in  Sep- 
tember and  continues  in  session  39  weeks.  The  year  is  divid- 
ed as  follows ; two  terms  jf  1 9 weeks ; one  week  at  the  close 
of  the  year  for  examination  and  graduation.  Students  may  be 
graduated  at  the  end  of  each  term,  but  commencement  exer- 
cises will  be  held  only  at  the  close  of  the  year  in  June. 


ENTRANCE  REQUIREMENTS 


PERSONS  applying  for  admission  to  the  Course  for  Com- 
mercial T eachers  must  be  at  least  sixteen  years  of  age  and 
must  satisfy  one  of  the  following  requirements: 

1 .  Graduation  from  any  four-year  course  in  an  approved 
high  school  or  its  equivalent. 

2.  Graduation  from  a general  normal  course  approved  by 
the  State  Education  Department  or  from  a college  course  simi- 
larly approved.  Applicants  presenting  such  credentials  will  be 
permitted  to  graduate  in  one  year  if  they  show  the  required 
aptitude 

3.  Applicants,  21  years  of  age,  who  have  completed  two 
years  of  academic  work  in  a high  school  may  be  admitted  with 
the  understanding  that  they  must  complete  the  minimum  ap- 
proved high  school  course  before  graduation. 

Applicants  who  have  completed  three  years  of  academic  work 
plus  an  approved  commercial  course  may  be  admitted  with  the 
understanding  that  they  must  complete  the  minimum  approved 
high  school  course  before  graduation.  Credit  will  be  given 
for  the  commercial  course  so  that  the  diploma  may  be  earned 
in  two  years. 

The  aim  of  this  course  is  to  prepare  teachers  of  commercial 
subjects  for  high  schools,  academies  and  private  schools  of  New 
York  State. 


Applicants  seeking  advanced  credit  in  elementary  or  ad- 
vanced bookkeeping  will  be  expected  to  submit  their  book- 
keeping sets  for  examination. 


SUBJECTS  IN  THE  COURSE 


THE  Course  for  Commercial  Teachers  extends  through 
two  years  and  includes  the  following  subjects.  The  num- 
erals indicate  the  number  of  45  minute  periods  required  in 
each  subject. 

El.  bookkeeping,  business  practice,  business  writing,  and  methods  200 
Adv.  bookkeeping,  office  practice,  business  writing,  and  methods  200 


Commercial  arithmetic  and  methods  1 00 

Commercial  geography  and  methods  1 00 

Commercial  English,  correspondence,  and  methods  60 

Commercial  law  and  methods  1 00 

History  of  commerce  and  methods  1 00 

Economics  100 

Elementary  shorthand  and  methods  200 

Advanced  shorthand  and  methods  — 200 

Typewriting  and  methods  ----- 200 

Principles  of  accounting  1 00 

Accounting  practice  1 00 

Logic  80 

Psychology  1 00 

Principles  and  history  of  education 1 00 

School  economy  - — - 40 

Observation  and  practice  — 400 


Graduates  from  this  course,  upon  recommendation  of  the 
principal  of  the  school,  will  receive  a diploma,  which  will  license 
its  holder  to  teach  in  any  commercial  school  or  commercial  de- 
partment in  any  public  school  in  the  State. 


ARRANGEMENT 

FIRST  YEAR 

First  Term 

Elementary  Bookkeeping  and  Methods  6 

Methods  of  Business  Writing 2 

Commercial  Arithmetic 5 

Commercial  English,  Correspondence,  and  Methods  3 

Elementary  Shorthand 3 

Typewriting  3 

Psychology  5 

Second  Term 

Advanced  Bookkeeping  and  Methods  8 

Business  Practice  and  Methods  2 

Commercial  Geography  and  Methods  3 

Elementary  Shorthand  and  Methods  3 

Typewriting  and  Methods 3 

Logic  4 

SECOND  YEAR 

First  Term 

Principles  of  Accounting  5 

Advanced  Shorthand  3 

School  Economy  2 

Commercial  Law  and  Methods  3 

Economics  3 

Observation  and  Practice  1 0 

Second  Term 

Accounting  Practice  3 

Office  Practice  and  Methods  2 

Advanced  Shorthand  and  Methods  3 

History  of  Commerce  and  Methods  5 

History  and  Principles  of  Education  5 

Observation  and  Practice  10 


The  numerals  following  the  subjects  indicate  the  number  of 
recitations  per  week. 


DESCRIPTION  OF  SUBJECTS 

Bookkeeping 

Elementary  Bookkeeping. — The  purpose  of  this  subject  is 
to  give  a thorough  knowledge  of  the  fundamental  principles  of 
bookkeeping,  and  thus  lay  a solid  foundation  for  the  study  of 
advanced  bookkeeping.  Journalizing  is  emphasized  so  that  the 
student  may  be  able  to  express  in  journal  entry  form  any  book- 
keeping facts  that  may  be  presented  to  him.  The  evolution  of 
the  original  journal  into  the  modern  journals — cash,  sales,  pur- 
chases, etc.,  is  explained  and  the  books  are  used. 

Advanced  Bookkeeping. — In  this  course  controlling  accounts 
are  used  to  illustrate  the  articulation  of  subsidiary  ledgers  with 
the  main  ledger.  Practice  is  given  in  the  use  of  special  column 
books  of  original  entry.  The  system  known  as  the  voucher  sys- 
tem, proprietors’  capital  and  private  accounts,  and  changing 
books  from  single  to  double  entry  are  given  due  attention.  As 
many  advanced  problems  are  studied  as  time  will  allow. 

Business  and  Office  Practice 

The  aim  of  this  course  is  to  familiarize  the  student  with  all 
forms  of  business  papers,  bound  books,  loose-leaf  books,  card 
systems,  filing  systems,  office  appliances  and  equipment,  index- 
ing, office  organization,  etc.,  through  the  use  of  several  well 
equipped  offices  and  a bank. 

Accounting 

Practical  Accounting. — The  work  of  this  course  covers  the 
philosophy  of  accounts  and  the  practice  of  accounting.  The 
principles  are  applied  to  manufacturing  costs  and  corporations. 

Accounting  Practice. — The  work  of  this  course  is  primarily 
analytical  and  consists  of  practical  problems  in  accounting,  il- 
lustrating in  greater  detail  the  principles  taught  in  practical  ac- 
counting. Special  attention  is  given  to  the  preparation  of 


Description  of  Subjects  (continued) 

manufacturing,  trading,  and  profit  and  loss  statements,  balance 
sheets,  statements  of  income  and  expenditure,  realization  and 
liquidation  accounts,  statements  of  affairs,  finding  missing  ac- 
counts, etc. 

Business  Writing 

The  purpose  of  this  course  is  to  develop  efficiency  in  writ- 
ing with  pen  and  crayon.  A plain  hand  suitable  to  business  will 
be  insisted  upon.  The  supervision  of  penmanship  in  the  grades 
and  high  school  will  receive  special  attention. 

Shorthand 

Elementary  Shorthand. — This  part  of  the  work  is  intended 
to  cover  the  principles  of  Pitmanic  shorthand,  and  to  carry 
the  student  far  enough  in  dictation  to  enable  him  to  write  and 
transcribe  correctly. 

Advanced  Shorthand.—  This  part  of  the  course  takes  up 
advanced  reporting  principles.  Daily  dictation  is  given  to  develop 
speed  until  ordinary  business  and  literary  matter  can  be  accu- 
rately and  speedily  written.  Rapid  transcribing  of  notes  on  the 
typewriter  receives  much  attention.  A careful  comparison  of  the 
leading  Pitmanic  systems  is  made  and  their  differences  studied. 

Typewriting 

This  course  is  intended  to  give  the  student  a mastery  of  the 
touch  method  of  operation,  and  a familiarity  with  the  various 
kinds  of  work  to  be  done  on  the  machine.  Thorough  instruction 
and  drill  in  general  office  work  is  given.  The  importance  of  ac- 
curacy with  speed  is  emphasized. 

Commercial  English  and  Correspondence 

The  principal  object  of  this  course  is  to  drill  the  student  in 
the  use  of  correct  and  forceful  English  for  business  purposes. 


Description  of  Subjects  (continued) 


Business  English  is  efficient  English.  Later  in  the  course  the 
time  is  given  up  entirely  to  practical  business  correspondence 
including  follow-up  letters,  advertisements,  etc. 

Commercial  Arithmetic 

While  this  course  is  intended  to  cover  all  the  principles  of 
arithmetic,  the  chief  aim  is  to  secure  efficiency  in  the  handling 
of  such  arithmetical  problems  as  are  peculiar  to  business. 

Commercial  Law 

In  this  course  the  effort  is  made  to  explain,  as  clearly  as  pos- 
sible, those  fundamental  legal  principles,  the  knowledge  of  which 
the  business  man  will  most  frequently  find  of  value. 

Commercial  Geography 

This  subject  is  viewed  as  a study  of  the  localization  of  in- 
dustries and  exchange  of  products,  as  determined  by  the  natural, 
human,  and  economic  factors.  The  general  aim  is  to  discover 
and  comprehend  the  conditions  and  principles  underlying  trade. 

History  of  Commerce 

As  commercial  geography  portrays  the  commerce  of  today, 
so  the  history  of  commerce  should  depict  in  broad  lines  the 
commerce  of  past  ages.  The  student  should  acquire  a general 
knowledge  of  the  origin  and  early  development  of  commerce; 
should  be  able  to  trace  its  influence  on  the  world’s  civilization, 
and  should  become  acquainted  in  a general  way  with  the  great 
influences  by  which  the  history  of  commerce  has  been  affected. 

Economics 

The  aim  of  this  course  is  to  give  the  student  a clear  under- 
standing of  the  principles  underlying  the  business  activities  of  the 
country  and  to  enable  him  to  apply  sound  economic  reasoning 
to  the  practical  problems  of  business  life. 


Description  of  Subjects  (continued) 


School  Economy 

The  purpose  of  this  course  is  to  present  concisely  and  def- 
initely the  problems  which  arise  in  school  management,  to  ex- 
amine them  in  the  light  of  psychology,  hygiene,  and  sociology, 
and  to  make  helpful  suggestions  looking  to  their  solution. 

Psychology 

The  aim  of  this  course  is  to  give  a general  introduction  to  the 
subject,  emphasizing  the  topics  which  bear  on  education. 

Logic 

This  course  aims  to  train  the  student  to  appreciate  the  exact 
significance  of  language,  to  gain  a comprehension  of  the  essen- 
tial principles  of  correct  thinking,  to  develop  critical  habits  of 
mind,  and  to  apply  correctly  the  inductive  and  deductive  meth- 
od in  teaching. 

History  of  Education 

Acquaintence  with  at  least  the  outlines  of  this  subject  is  de- 
sirable, to  give  teachers  some  understanding  of  the  significance 
of  their  own  work  and  place  in  the  educational  world. 

Methods 

The  most  approved  methods  of  presenting  each  commercial 
subject  will  be  thoroughly  taught,  and  students  will  be  required 
to  teach  at  least  300  of  the  400  hours  assigned  for  observation 
and  practice. 

The  arrangement  and  installation  of  commercial  courses,  the 
equipment  of  commercial  departments  mhigh  schools,  etc.,  will 
receive  careful  consideration. 


GENERAL  INFORMATION 


PLATTSBURGH  is  situated  on  the  Deleware  & Hud- 
son Railroad  between  Albany  and  Montreal.  It  is  a city 
of  about  1 2,000  inhabitants,  with  an  excellent  system  of  sewer- 
age and  an  abundant  supply  of  pure  water.  These  circumstan- 
ces together  with  the  natural  healthfulness  of  the  Adirondack 
region,  make  the  location  peculiarly  desirable.  Plattsburgh  is 
unsurpassed  in  natural  scenery  and  historic  associations.  On 
the  one  side  is  the  broad  expanse  of  Lake  Champlain,  studded 
with  islands,  with  the  Green  Mountains  in  the  background, 
while  in  the  other  direction  stand  the  clear  cut  forms  of  the 
distant  Adirondacks. 

The  building  is  modern  in  architecture  and  construction, 
attractive  in  appearance,  well  lighted,  heated  by  steam  and 
ventilated  by  the  most  approved  appliances.  A new  system  of 
electric  lights  was  installed  during  the  past  year  and  full 
provision  was  made  at  the  same  time  for  the  use  of  the  stere- 
opticon  for  visual  instruction.  The  sanitary  arrangements  are 
in  every  respect  exceptionally  good  and  all  modern  improve- 
ments have  been  employed  to  ensure  the  comfort  and  welfare 
of  students.  Pictures  and  statuary  abound  throughout  the  build- 
ing and  every  effort  is  made  to  surround  the  student  with  an 
atmosphere  of  taste  and  cultivation. 

The  equipment  for  carrying  on  the  work  in  the  commercial 
course  is  new  and  complete.  The  accounting  department  is 
equipped  with  special  flat-top  desks  which  were  made  in  our 
own  manual  training  department,  and  which  have  been  pro- 
nounced the  best  bookkeeping  desks  in  use.  The  business  and 
office  practice  is  carried  on  by  means  of  several  offices  and  a 
bank  which  are  equipped  with  all  modern  office  appliances, 
including  flat  and  rotary  mimeographs,  press  and  roller  copiers, 


General  Information  (continued) 

flat  and  vertical  letter  files,  card  cabinets,  etc.  The  typewrit- 
ing room  has  sixteen  of  the  latest  model  standard  typewriters 
and  desks.  Special  rooms  are  equipped  for  shorthand  and  for 
high  school  use.  A growing  commercial  museum  furnishes  op- 
portunity for  the  study  of  the  materials  of  commerce. 

A well  selected  reference  library  of  more  than  8000  vol- 
umes occupies  one  of  the  largest  and  pleasantest  rooms  in  the 
building.  A special  librarian  is  in  attendance  at  all  times  to 
give  students  necessary  assistance.  The  reading  room  is  bounti- 
fully supplied  with  leading  periodical  literature,  especially  that 
of  pedagogical  character. 

The  school  possesses  a large  gymnasium,  well  equipped  with 
modern  appliances  for  exercise.  A dressing  room  and  shower 
bath  with  hot  and  cold  water  have  been  provided.  The  large 
campus  has  a base  ball  diamond,  tennis  court,  etc.,  and  affords 
ample  opportunity  for  all  outdoor  games. 

Rooms  with  board  can  be  obtained  in  private  families  for 
from  $4.00  to  4.50  a week,  including  fuel  and  light.  The 
greatest  care  will  be  taken  to  secure  quiet  and  home -like  board- 
ing places.  Rooms  may  be  obtained,  either  furnished  or 
unfurnished,  at  low  rates  for  those  students  who  may  desire  to 
board  themselves. 

On  arriving  at  Plattsburgh,  students  should  go  immediately 
to  the  Principal’s  office  in  the  school  building,  where  they 
will  be  met  by  the  Principal  or  other  members  of  the  faculty 
and  directed  to  boarding  places. 

For  information  concerning  the  school,  not  found  in  this  cir- 
cular, address  the  Principal,  who  will  be  pleased  to  answer 
all  questions. 


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